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Post-training performance methods evaluate training programs based on how well employees can perform their jobs after training.
Factory Overhead
All indirect costs related to manufacturing, such as utilities, maintenance, and salaries of indirect labor, not directly tied to production.
Direct Materials
Materials that can be directly linked to the creation of a product and represent a large part of the cost of production.
Direct Labor
The labor cost of workers who are directly involved in the production of goods or the provision of services.
Factory Overhead
All indirect costs associated with manufacturing, excluding direct labor and direct materials.
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